Merline Manufacturing makes its product for $$70$ per unit and sells it for $$132$ per unit. The sales staff receives a commission of $10\%$ of sales. Its December income statement follows.

$\backslash$table$[[\backslash$table$[[$MERLINE MANUFACTURING$],[$Income Statement$],[$For Month Ended December $3]],,],[$Sales$,,$$$1,320,000$